IRS reminds Taxpayers with expiring ITINs to submit renewal applications

Individuals who are in the US on dependent visa, like H4, L2, F2, etc, may have an expiring Individual Taxpayer Identification Numbers (ITINs) for which they need to submit their renewal applications as soon as possible if they will have filing requirement in 2019, otherwise  processing of returns and refunds may be delayed in 2019.

ITINs are used by people who have tax filing requirements under U.S. law but are not eligible for a Social Security number. These include Spouses who file Joint returns as well as individual residents in the US who are claimed as dependents in the Tax returns should renew their ITINs. These individuals are mostly on H4, L2, F2 or other dependent visa status. But those who live outside the US need not renew them unless they anticipate being claimed for a tax benefit or if they file their own tax return. That’s because the tax reform law suspended the deduction for personal exemptions for tax years 2018 through 2025. Consequently, spouses or dependents outside the United States who would have been claimed for this personal exemption benefit and no other benefit do not need to renew their ITINs this year.

According to the IRS, Taxpayers with ITINs set to expire at the end of the year and who need to file a tax return in 2019 must submit a renewal application. These include ITINs with middle digits 73, 74, 75, 76, 77, 81 or 82 (for example: 9NN-73-NNNN) need to be renewed if the taxpayer will have a filing requirement in 2019. Likewise, ITINs with expired middle digits 71, 72, 78, 79 and 80 also need to be renewed if the taxpayer will have a filing requirement in 2019.

IRS requires such individuals with expiring ITINs to complete a Form W-7 and submit all required documentation. Although a tax return is normally attached to the Form W-7, a taxpayer is not required to attach a return to ITIN renewal applications. They may either mail the Form W-7, along with original identification documents or copies certified by the issuing agency, to the IRS or work with Certifying Acceptance Agents (CAAs) authorized by the IRS to help them apply for an ITIN.

Full details of IRS announcement are given in the link below:


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About Us Bhatia & Co, Inc, Certified Public Accountants is a diversified Full service financial and business services firm concentrating on providingservices to domestic and international organizations, with special focus on international transactions and tax planning. Our Team of highly skilled and diversified range of finance and business professionals provide services in areas of business and individual tax,audit & review, international tax planning, incorporation and corporatecompliance, accounting, outsourcing, business consulting, financial and retirement planning, immigration consulting and litigation support to adiverse range of clients.. We are located in the prestigious Techmart building in the heart of Silicon Valley in Santa Clara,CA for the last 13+ years and have offices in New Delhi for 30+ years. . Our current engagements include cross border tax planning and transactions, corporate structuring, and complex Tax audits and representation including recent oversees disclosure programs (OVDP/OVDI). Our organization is headed by Neeraj Bhatia, who is an accomplished accounting professional with 30+ years expertise in international and domestic tax planning and compliance for startups and multinational entities. Neeraj is a licensed CPA in California, New York and Colorado and a CA in India. He also has a LL.M. in International Taxation from the US, Costs and Works (Management) Accountancy, and a Bachelor (Honors) degree in Commerce from India. During his academic years he has received several awards and scholarships for being the top ranker nationally.

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